Cash Flow Statement
Quarterly Data
The cash flow statement provides information about a company cash receipts and cash payments during an accounting period, showing how these cash flows link the ending cash balance to the beginning balance shown on the company balance sheet.
The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.
Paying user area
Try for free
Abbott Laboratories pages available for free this week:
- Income Statement
- Statement of Comprehensive Income
- Common-Size Income Statement
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Reportable Segments
- Enterprise Value to FCFF (EV/FCFF)
- Selected Financial Data since 2005
- Net Profit Margin since 2005
- Debt to Equity since 2005
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to Abbott Laboratories for $24.99.
This is a one-time payment. There is no automatic renewal.
We accept:
Abbott Laboratories, consolidated cash flow statement (quarterly data)
US$ in millions
Based on: 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).
Analysis of the financial trends reveals several notable patterns and fluctuations across the reported periods:
- Net Earnings
- Net earnings exhibit considerable volatility, with peaks notably around the end of 2020 and early 2022. The highest value occurs in December 2024, reflecting a sudden and substantial increase compared to prior quarters. Despite fluctuations, there is no clear consistent upward or downward trend over the entire period.
- Depreciation and Amortization of Intangible Assets
- Depreciation shows a gradual increase from early 2020 through mid-2021, after which it remains relatively stable with minor fluctuations. Amortization of intangible assets shows a modest but steady decline over time, indicating possible amortization nearing completion of some intangible assets.
- Share-based Compensation
- Share-based compensation demonstrates a cyclical pattern with periodic spikes approximately every four quarters. These peaks likely correspond with annual or fiscal incentive payments or award cycles, with values repeatedly increasing sharply and then declining.
- Working Capital Components: Trade Receivables and Inventories
- Trade receivables and inventories both display substantial variability with alternating positive and negative changes, suggesting fluctuating collection cycles and inventory levels. Large negative swings in certain periods imply periods of significant write-downs or adjustments.
- Other, Net
- This line item reveals dramatic swings, particularly a large negative value late in the timeline (December 2024), indicating an exceptional event or adjustment impacting net cash. The variability implies irregular or non-recurring transactions affecting this component substantially.
- Adjustments to Reconcile Net Earnings to Net Cash from Operating Activities
- These adjustments are generally sizable and fluctuate broadly, indicating ongoing significant non-cash items and timing differences impacting the reconciliation of earnings to operating cash flows.
- Net Cash from Operating Activities
- Operating cash flows fluctuate, peaking notably at the end of 2020. Following that, the values remain strong with intermediate rises and falls, reflecting generally robust cash-generating operations despite earnings volatility.
- Investing Activities
- Cash used in investing activities consistently represents an outflow, dominated by acquisitions of property and equipment. There is an intensification of investment spending starting around the end of 2022, with further peaks toward recent periods, indicating active capital expenditure and strategic investment.
- Financing Activities
- Net cash used in financing activities generally reflects significant outflows, impacted heavily by large purchases of common shares and dividends paid. Noteworthy are the intermittent issuance and repayment of long-term debt, with occasional refinancing activity. The purchase of common shares shows a peak in early 2022. Dividend payments steadily increase over time, indicating a sustained shareholder return policy.
- Effect of Exchange Rate Changes
- The effect of exchange rate changes on cash and cash equivalents fluctuates moderately, with small positive and negative impacts, showing exposure to currency variations but without dominating overall cash flow trends.
- Net Increase (Decrease) in Cash and Cash Equivalents
- Cash and cash equivalents show periods of both increase and decrease, without a stable trend. There are large positive net cash changes notably in mid-2020 and at multiple points in 2022 and 2024, interspersed with sharp declines in certain quarters, signaling volatility in liquidity positions.
Overall, the company demonstrates a pattern of earnings volatility offset by generally strong operating cash flows. Investment in assets appears prudent and sustained, while financing activities largely reflect shareholder returns and debt management. The fluctuations in working capital components and other net items suggest variability in operational efficiency and one-time adjustments across quarters.